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Section 113 – Customs Act, 1962

The Customs Act, 1962

 

 

113. CONFISCATION OF GOODS ATTEMPTED TO BE IMPROPERLY EXPORTED, ETC.

 

The following export goods shall be liable to confiscation :- (a) any goods attempted to be exported by sea or air from any place other than a customs port or a customs airport appointed for the loading of such goods;

 

(b) any goods attempted to be exported by land or inland water through any route other than a route specified in a notification issued under clause

(c) of section 7 for the export of such goods;

 

(c) any 1[***]dutiable or prohibited goods brought near the land frontier or the

coast of India or near any bay, gulf, creek or tidal river for the purpose of being exported from a place other than a land customs station or a customs port appointed for the loading of such goods;

 

(d) any goods attempted to be exported or brought within the limits of any customs area for the purpose of being exported, contrary to any prohibition imposed by or under this Act or any other law for the time being in force;

 

(e) any 2[***]dutiable or prohibited goods found concealed in a package which is brought within the limits of a customs area for the purpose of exportation;

 

(f) any 2[***]dutiable or prohibited goods which are loaded or attempted to be loaded in contravention of the provisions of section 33 or section 34;

 

(g)2[***] any dutiable or prohibited goods loaded or attempted to be loaded on

any conveyance, or water-borne, or attempted to be water-borne for being loaded on any vessel, the eventual destination of which is a place outside India, without the permission of the proper officer;

 

(h) any2[***] dutiable or prohibited goods which are not included or are in excess of those included in the entry made under this Act, or in the case of baggage in the declaration made under section 77;

 

3(i) any dutiable or prohibited goods or goods entered for exportation under claim for drawback which do not correspond in any material particular with the entry made under this Act or in the case of baggage with the declaration made under section 77 in respect thereof;

 

4(ii) any goods entered for exportation under claim for drawback which do not correspond in any material particular with any information furnished by the exporter or manufacturer under this Act in relation to the fixation of rate of drawback under section 75;

 

(j) any goods on which import duty has not been paid and which are entered for exportation under a claim for drawback under section 74;

 

(k) any goods cleared for exportation5 under a claim for drawback which are not loaded for exportation on account of any willful act, negligence or default of the exporter, his agent or employee, or which after having been loaded for exportation are unloaded without the permission of the proper officer;

 

6(l) any specified goods in relation to which any provisions of Chapter IVB or of any rule made under this Act for carrying out the purposes of that Chapter have been contravened.

 

Comments

 

The prohibited goods while being exported can be confiscated; M.J. Export Ltd. v. C.E. & Gold (Control) Appellate Tribunal, AIR 1992 SC 2014.

 

—————

1.  The words “dutiable or prohibited” omitted by Act 32 of 2003, sec. 116 (w.e.f. 14-5-2003).

 

2.  The words “dutiable or prohibited” omitted by Act 32 of 2003, sec. 116 (w.e.f. 14-5-2003).

 

3. Subs. by Act 32 of 2003, sec. 116, for clause (i) (w.e.f. 14-5-2003).

 

4.  Ins. by Act 49 of 1991, sec. 120 (w.r.e.f. 1-4-1991).

 

5.  The words “under a claim for drawback” omitted by Act 32 of 2003, sec. 116 (w.e.f. 14-5-2003).

 

6.  Ins. by Act 12 of 1969, sec. 5 (w.r.e.f. 3-1-1969).

 

 

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Laws – Customs Act, 1962

 

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